https://www.taxtmi.com/caselaws?id=404310 The High Court upheld the Tamil Nadu Sales Tax Appellate Tribunal's decision that dealers were entitled to exemption under Section 5(3) of the Central Sales Tax Act, 1956. The Court emphasized the need for a direct link between the sale/purchase and export of goods, highlighting that the character of the goods should not significantly change. The decision reiterated that as long as the identity of the goods is maintained, processing before export does not disqualify them from being considered the same goods. The writ petitions were dismissed, and no costs were awarded. en-us Fri, 05 Feb 2021 00:00:00 +0530 Sat, 20 Feb 2021 09:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404310 The High Court upheld the Tamil Nadu Sales Tax Appellate Tribunal's decision that dealers were entitled to exemption under Section 5(3) of the Central Sales Tax Act, 1956. The Court emphasized the need for a direct link between the sale/purchase and export of goods, highlighting that the character of the goods should not significantly change. The decision reiterated that as long as the identity of the goods is maintained, processing before export does not disqualify them from being considered the same goods. The writ petitions were dismissed, and no costs were awarded. Case-Laws VAT and Sales Tax Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404310